Expat tax guide: Choosing between tax benefits in Shanghai

english.shanghai.gov.cn| October 28, 2026

An expat who expects to stay in China for at least 183 days in a tax year may initially be treated as a resident individual for tax withholding purposes. Eligible resident taxpayers can choose between special additional deductions and tax-exempt allowances and subsidies for expenses such as housing and education to reduce their individual income tax. Taxpayers can select only one policy per tax year. Watch the video for more details.